How to return, issue a property, social, standard tax deduction when buying an apartment, for training, for a child, for treatment, mortgage: a model of a statement, other documents. Tax deduction - what is it, and how much can you get a tax deduction per year?

If you first hear about the tax deduction, read the article. After all, such a benefit is a legally due money to you.

A tax deduction is a great chance for each Russian taxpayer not to pay a state fee-some part of it or even in full. In other words, this is the possibility of receiving funds from the state in the form of a refund of taxes paid within the previous 12 months.

• The amount of such payments depends on the following aspects: the profit of the taxpayer incurred by him on specific points of Russian legislation.
• The most common type of refund for a state fee among Russians is a property tax deduction. It’s just to return a decent amount of money on it.
• But few citizens of our country know that there are other groups of state duty benefits. More about this in this article.

What is a tax deduction?

Few of ordinary people know that the state should return part of the tax deductions to its citizens. Therefore, people do not even imagine what a tax deduction is.

Each of us works and pays the state fee. From wages monthly, we calculate 13%each. This money is transferred to the budget. In his hands, a person receives clean wages. Taxes are also withheld from other income of citizens.

Let's look at what a tax deduction is on a specific sample with calculations:

• Suppose you get a profit in the form of a salary every month - 40,000 rubles. - This is the taxable basis of your income. It lists 13% to the state budget - 5200 rubles.
• As a result, you have 34,800 rubles “clean”. The remaining balance of funds in the amount of 5200 rubles. He goes into the treasury in the form of an income state fee.
• For 12 months it turns out: (34800x12) 417600 rubles of your net profit and (5200x12) 62,400 rubles paid state duty.
• But there are cases when not the entire profit of the taxpayer is subject to taxation. If you reduce the taxable main part, then 13% will need to be deducted with a smaller amount of money. This helps to make a tax deduction.

If your expenditure part falls under a certain category, which is registered in the legislation, for example, payment for studying a child at a university, treatment, buying an apartment, and so on, then you can reduce your expenses by the amount of tax deduction. Every month, each person pays income tax completely, and in the end result, an extra paid state duty is obtained. Therefore, such money can be taken back to yourself in a legal way.

Remember: A tax deduction is your right, as a citizen of the Russian Federation, but not an obligation of the state. It is impossible to just come and get any taxes paid. For this, your expenses should fall under a certain category.

Another detailed sample of calculations:

• Suppose a revenue for a year is 500,000 rubles.
• From this amount of money you will pay 75,000 rubles. income state duty.
• You paid for the study of your son or daughter at a university in the amount of 200 thousand rubles. This article is spelled out in Russian legislation and falls under the legislative point of deductions of state duty.
• As a result, the total taxable basis will be 300,000 rubles. It is from this amount of money that the state duty is calculated, and it will be equal to 36,000 rubles. in year.
• The difference is 39,000 rubles. (75000-36000) should be returned to you from state power, as in excess of the paid amount of money to the state budget.

There are 4 types of tax deductions:

In its meaning, each of these species is the same. The difference is only in the maximum of funds that can be returned to yourself, and specific important aspects for each type of tax deductions. Let us consider in more detail:

What is a standard tax deduction?

Standard state dry deduction:

• Apply to taxpayers Subject to the fulfillment of one of the specific conditions: the presence of minor children, children with disabilities, as well as this type of tax return applies to Chernobyls, Veterans of the Second World War, serving in the Armed Forces of Russia and adult disabled people.
• The amount of cash depends on the categorythat you get in your hands.
• For example, if you have two minor children, then you can receive 182 rubles monthly in an additional amount.
• For parents with young children, non -taxable income is 1400 rubles. per month for each baby. It is important to consider that rights have both father and mother at the same time.
• This means that per month for two children, each of the parents will receive an income by 364 rubles. more. This is a small amount, but if you count for 12 months for both parents, then over 8700 rubles come out.

It's important to know: The benefit is calculated monthly. In 12 months. The level of benefits for standard tax deduction should be no more than 350 thousand rubles. If this “bar” exceeds, funds are not paid to the taxpayer.

What is a social tax deduction?

Social deduction of state fees:

• This is the expenditure of citizens spent on cure, teaching children.
• You can return the maximum Modeling deduction is not more than 120,000 rubles per 12 months.
• Also, on this item, you can return the funds for cure for expenditure items spent on their recovery, as well as a spouse or spouse, son or daughter under 18 years old and elderly mom or dad.

It is worth knowing: With expensive therapy, the size of the state dry deduction will be unlimited.

What is a property tax deduction?

Property deduction of state duty:

• This is one of the most popular species among citizens of our country.
• It spreads upon the acquisition of residential premises, land plots and other real estate.
• You have the right to return 13% of the entire expenditure part, including interest on the loan received by the bank.

Important: This type of tax deduction differs from previous types in that you have the right to transfer the remaining amount of money on debt when returning to subsequent calendar 12 months. So you can do it endlessly until you return all the amount due to you.

You will receive a maximum by property state obstructive deduction - 2 million rubles. Accordingly, you can return it to your hands and get no more than 260 thousand rubles.

What is an investment tax deduction?

Investment state duty deduction:

• This is a new type of benefits that appears in Russian legislation since 2015.
• Basically, it is used to attract citizens to the Russian stock market to increase financial literacy of the population.

To get this type of state -line deduction, it is necessary to perform the following:

• Choose a reliable broker.
• Conclude an agreement with him.
• Lay out funds to the account.
• Buy securities, promotions.
• A bank account must exist for at least 3 years.

It is for the amounts that you pay that you can receive 13%of the state dry deduction, but not more than 52,000 rubles per year. This is more profitable than receiving deposits in banking institutions. In addition, you can make money in the form of a tax return.

How much can you get a tax deduction per year and where?

To receive a tax deduction, you must be a taxpayer. That is, you need to receive official wages, and not in an envelope, and pay 13% of personal income tax monthly from the amount of wages.

Remember: Pay taxes - get a tax deduction. Do not pay - forget about the benefits.

The following categories of citizens do not have the right to use such benefits:

• Pensioners.
• Students.
• People who do not work.
• Moms who are on maternity leave.
• Other persons whose main income consists only of benefits.

The fact is that all these persons have income in the form of pensions, scholarships, and benefits that are not taxed in personal income tax, and, accordingly, the benefits are not extended to such citizens.

To receive a tax deduction, you should contact the tax service at the place of your registration. It is necessary to prepare a package of documents, and which paper will be needed, read below.

How to return a tax deduction - when buying an apartment, for training, for a child, for treatment, on a mortgage: a sample application, other documents

The estimated period in the InfS lasts from January to December. Accordingly, when the calendar year is over, you can start collecting documents for the issuance of a layer deduction. You should collect all the necessary papers and copies, take them to the tax office. When specialists Federal Tax Service We will check all the papers, the funds will be transferred to a bank account.

It is worth knowing: The tax service employees have the right to check the papers within 3 months. Another 1 month is assigned to transfer funds to the taxpayer account. As a result, 4 months can go on processing papers and crediting money, but in reality this whole process is made much faster.

So, these are the papers you need:

• The passport.
• Help from the place of work on the taxes (form 2-NDFL).
• Followed declaration of 3-personal income income.
• Statement.
• Documents that confirm the costs: certificate from the university, hospital, bank, from the developer and so on.

Here is a sample of the completed application for obtaining a tax deduction, which you provide, together with other documents to the tax service:

As you can see, it is easy to fill out the application. At first it may seem that the paperwork for obtaining a layer deduction is a complex process. But in fact, everything is simple: get a certificate from the place of work with the accountant, and also take a document confirming your expenses. Then go to the tax service and fill out the application form. After serving the papers, within 3 months you will receive your legal money. Good luck!

How to get 260,000 + 390,000 rubles from the state? Tax deduction